Television will finally start tapping into the booze industry’s billions as it tosses out a long-held taboo on airing liquor commercials.

NBC is opening the door for distilled-spirits ads, and other networks are expected to follow as early as the start of the year.

NBC will start its booze ads with Smirnoff vodka and other brands of liquor giant Guinness, whose labels also include Johnnie Walker scotch, Seagram’s VO, Tanqueray gin and Gordon’s vodka.

“The networks clearly need new revenue streams in these difficult times, and liquor is a legal product,” said Ron Berger, a leading advertising executive and official of the American Association of Advertising Agencies.

“The networks are also trying to be very responsible about doing this, and seem to be putting together a very politically correct package,” said Berger, CEO of global agency Messner Vetere Berger McNamee Schmetterer Euro.

NBC won’t show its booze spots until after 9 p.m., and only on shows with adult viewers. Its self-imposed rules say that 85 percent of viewers of its programs using liquor spots must be over 21.

Actors in the commercials must also be at least 30, and no actual bottles or glasses of booze will be shown in the commercials, said NBC.

To kick off the unprecedented commercials, NBC will this week start running four months of public service announcements stressing social responsibilities of drinking, including ads on using designated drivers and spots promoting responsible use of liquor.

The campaign was first reported by Broadcasting & Cable.

ABC, CBS and Fox said they currently ban liquor ads in their network programming and at owned-and-operated TV stations but may review their policies in the future.

The liquor industry in the past two years has made major inroads into advertising on cable TV and independent TV stations, tripling its spending to about $25 million last year.

The figure is expected to soar into the hundreds of millions, experts say.

Liquor companies now spend the bulk of their $400 million advertising budget on magazines.

Some advertising experts predict a backlash from Bible-belt areas and anti-drinking organizations.

“In the end, a poll will probably say 51 percent are against liquor ads and 49 percent are for them, but since liquor is recession-proof, there won’t be any stopping it,” said the creative director at a major ad agency who asked to remain anonymous.

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Bottoms up!

NBC is about to be the first ever broadcast network to show liquor ads. But everything in moderation:

* Only “mood” and image ads will air – no booze shown.

* Actors in spots must be at least 30 years old.

* The ads won’t show until after 9 p.m., and only on shows that cater to adult viewers.